Today, with economic growth, the importance of accounting has become clear. The science of accounting has a colorful presence in all family affairs, but also in the fiscal policies and economies of countries.

Today, modernity is one of the most influential factors in the development of accounting management. Business and business activities in recent decades arise from the fundamental concepts of modernity, which include the reform of management and leadership styles, as well as the development of human resources and the development of markets and technology. As a result, these changes are optimized. Accounting operations and emerging techniques in accounting have also created the phenomenon of mergers and the emergence of multinational corporations and their emphasis on how to produce and distribute a new model of the relationship between ownership and management.

Owners need accounting and management information to monitor the performance of managers and employees to improve their performance. So far, not enough research has been done on the effect of modernism on the emergence of management accounting and new techniques in it. Changes in the business environment, as well as the globalization of countries’ economies and the increase in competition in the field of economics, have made the managers of business units prioritize the data provided through the management accounting system in order to remain competitive in the market.

Modernity means a new view of the world or a way of looking at the world. Modernity was developed in the West from the fifteenth to the middle of the nineteenth century. From a sociological point of view, modernity refers to the rationalization of the economic and administrative structure and the distinction and separation of the social structure of the world.

Modernity recognizes the way of achieving new sciences based on experience and the promotion of philosophy through ideas such as progress and doubt and critique as the concept of modernity. Globalization is one of the obvious features of modernity and globalization is a continuation of modernism. Modernization or globalization of governments’ economic policies affects the planning of international markets and modernity has undergone many changes in economics, politics, and culture.

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